{"url_path":"/sec/cik-0001912954/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A (T). CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-09","source_url":"https://www.sec.gov/Archives/edgar/data/1912954/0001912954-26-000008-index.html","accession_number":"0001912954-26-000008","cik":"0001912954","ticker":null,"issuer_name":"WidFit Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1912954/0001912954-26-000008-index.html","primary_entity_key":"0001912954","primary_entity_name":"WidFit Inc."},"word_count":652,"has_tables":true,"body_markdown":"**ITEM 9A (T). CONTROLS AND PROCEDURES**\n\n \n\nOur Principal Executive Officer Shahira Wely and Chief Financial Officer, Shahira Wely, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the year end covered by this Report. Based on that evaluation, they have concluded that, as of December 31, 2025, our disclosure controls and procedures are designed at a reasonable assurance level and are not effective to provide reasonable assurance that information we are required to disclose in the reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\n**Management’s Report on Internal Control Over Financial Reporting**\n\n \n\nOur management is responsible for establishing and maintaining adequate internal control, as is defined in the Securities Exchange Act of 1934. These internal controls are designed to provide reasonable assurance that the reported financial information is presented fairly, that disclosures are adequate and that the judgments inherent in the preparation of financial statements are reasonable. There are inherent limitations in the effectiveness of any system of internal controls, including the possibility of human error and overriding of controls. Consequently, an effective internal control system can only provide reasonable, not absolute, assurance with respect to reporting financial information.\n\n \n\nOur internal control over financial reporting includes policies and procedures that: (i) pertain to maintaining records that in reasonable detail accurately and fairly reflect our transactions; (ii) provide reasonable assurance that transactions are recorded as necessary for preparation of our financial statements in accordance with generally accepted accounting principles and the receipts and expenditures of Company assets are made and in accordance with our management and directors authorization; and (iii) provide reasonable assurance regarding the prevention or timely detection of unauthorized acquisition, use or disposition of assets that could have a material effect on our financial statements.\n\n \n\nManagement has undertaken an assessment of the effectiveness of our internal control over financial reporting based on the framework and criteria established in the Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO-2013”). Based upon this evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025.\n\n \n\nThis annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to rules of the SEC that permit the Company to provide only the management’s report in this annual report.\n\n \n\n**Changes in Internal Control over Financial Reporting**\n\n \n\nThere were no changes in our internal control over financial reporting that occurred during the year ended December 31, 2025 that materially affect, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\nThe Company’s management, including the chief executive officer and principal financial officer, do not expect that its disclosure controls or internal controls will prevent all errors or all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. In addition, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake.\n\n16"}